主营业务收入是否包含消费税

消费税属于流转税的范畴内，以特定消费品为课税对象。那么主营业务收入是否包含消费税?这是处理消费税比较基础的实务问题，作为财务人员一定要掌握。来跟随小编一同了解下吧!
主营业务收入是否包含消费税？
主营业务收入包不包含消费税?
答：由于消费税是价内税，所以消费品的销售收入里面包含消费税。也就是主营业务收入中包含消费税。
消费税是什么?
答：消费税的含义是以特定消费品为课税对象所征收的一种税，也就是在对货物普遍征收增值税的基础上，选择部分消费品再征收消费税。
消费税是一种对特定货物与劳务征收的间接税，属于流转税的范畴，实行价内税。征收消费税的目的体现在调节产品结构、引导消费方向、保证了国家财政收入。
主营业务收入是什么?
答：主营业务收入指的是企业从事本行业生产经营活动所取得的营业收入。由于各行业企业从事的活动不同，主营业务收入也会有所区别。
举个例子：建筑业企业的主营业务收入指的是工程结算收入，而房地产企业的主营业务收入指的是房地产经营收入。
应交消费税怎么做会计分录？
计提消费税：
借：税金及附加
贷：应交税费——应交消费税
消费税交纳时：
借：应交税费——应交消费税

贷：银行存款/库存现金

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